NAC701A.580. Hearing on application; execution of abatement agreement upon determination of eligibility.

     1. Upon receipt of the documents described in NAC 701A.570 and 701A.575, the Director will set a date for a hearing on an application. The Director will provide notice of the hearing to:

     (a) The Chief of the Budget Division of the Department of Administration;

     (b) The Department of Taxation;

     (c) The board of county commissioners of each county in which the project or facility is located;

     (d) The county assessor of each county in which the project or facility is located;

     (e) The county treasurer of each county in which the project or facility is located;

     (f) The governing body of each city or town in which the project or facility is located;

     (g) The Office of Economic Development; and

     (h) The applicant.

     2. At a hearing conducted pursuant to this section, the applicant has the burden of proving by reasonable evidence that his or her application satisfies all the requirements for eligibility for a partial abatement of taxes.

     3. At a hearing conducted pursuant to this section, the Director or the Director’s designee may ask questions of any witness.

     4. If the Director takes any action authorized by subsection 3 of NRS 701A.365, the Director will do so at the hearing conducted pursuant to this section and will state on the record his or her reasons for so doing.

     5. The Director will issue findings of facts, conclusions of law and a final decision regarding an application not later than 10 business days after the date on which the hearing is concluded. The Director may condition the approval of an application upon such terms as he or she determines are necessary. If the Director determines that an applicant is eligible for a partial abatement of taxes, the Director will execute an abatement agreement with the applicant as soon as practicable. The date on which the abatement agreement is executed by the Director is the date of the approval of the application for the purposes of NRS 701A.370.

     (Added to NAC by Nev. Energy Comm’r by R094-10, eff. 8-13-2010; A by Office of Energy by R065-13, 2-26-2014)